Reconocimiento de activos adquiridos como egresos en el impuesto de renta de las entidades sin ánimo de lucro

Abstract

This study analyzes the impact of the amendment to Article 1.2.1.5.1.21 of Decree 2150 of 2017 on the income tax determination for Non-Profit Entities (ESAL) subject to the Special Tax Regime. For years, these entities were permitted to treat the acquisition of fixed assets and investments as tax-deductible outflows, thereby reducing their net benefit and facilitating income tax exemption. However, the tax reform introduced by Law 1819 of 2016, along with the regulations set forth in Decrees 1625 of 2016 and 2150 of 2017, restricted the definition of "outflow" to costs and expenses accrued for accounting purposes, thereby excluding asset acquisitions. Using a historical-logical method, the study examines the evolution of regulations, DIAN doctrine, and Council of State jurisprudence. It demonstrates that eliminating the treatment established in Article 4 of Decree 4400 of 2004 (as amended by Decree 640 of 2005) removed the option to classify investments and fixed asset acquisitions linked to meritorious activities as valid outflows, limiting recognition to accrued expenses when calculating the net benefit. The findings reveal an increase in the taxable surplus, a greater reinvestment obligation, and a higher potential tax burden—factors that jeopardize the financial sustainability of these non-profit entities. The study concludes that this regulatory change significantly impacts the tax structure of the Special Tax Regime and highlights the need for regulatory adjustments, as well as strengthened financial and tax planning, to ensure the coherence, viability, and continued participation of these entities within the regime.